Coronavirus Job Retention Scheme guidance hub for employers and employees

*Update*: The Chancellor has confirmed that the Job Retention Scheme (furlough scheme) will be extended to the end of March 2021, with employees receiving 80% of their current salary for hours not worked, up to a maximum of £2,500.

The scheme operates UK wide. The £2,500 cap is proportional to the hours not worked.  Employer contributions during the CJRS extension until January will be the same as in August 2020. This means that for hours not worked by their employee, employers will only be asked to cover National Insurance and employer pension contributions. The Government will review the policy in January to decide whether economic circumstances are improving enough to ask employers to contribute more.

The government will review the policy in January to decide whether economic circumstances are improving enough to ask employers to contribute more. Employers do not need to have used the CJRS previously. Employers across the UK can claim, whether their businesses are open or closed. The Government expects that publicly funded organisations will not use the scheme, as has already been the case for CJRS, but partially publicly funded organisations may be eligible where their private revenues have been disrupted. All other previous CJRS eligibility requirements also apply to these employers. HMRC will publish details of employers who make claims under the extended CJRS scheme, starting from December.

Plans to introduce a Job Retention Bonus have been postponed, subject to further review on retention incentives at the end of the furlough scheme. The Job Support Scheme has been postponed indefinitely.

The Government has published a detailed policy paper explaining the process for CJRS claims for the period starting on or after 1 November 2020 to 31 January 2021.  The guidance for claim periods from February onwards will be published following the Government’s review. The closing date for claims up to and including 31 October remains 30 November 2020, using existing CJRS guidance.

Guidance (updated on 1o November)